پایداری شرکتی: راهبردی تئوریکی و یکپارچه با رویکرد دستوری و عمل‌گرا
الموضوعات : حسابداری مدیریتحسن چناری بوکت 1 , بهمن بنی‌مهد 2
1 - دانشجوی دکتری گروه آموزشی حسابداری، واحد کرج، دانشگاه آزاد اسلامی، البرز، ایران.
2 - دانشیار گروه آموزشی حسابداری، واحد کرج، دانشگاه آزاد اسلامی، البرز، ایران
الکلمات المفتاحية: عملکرد پایداری, تصمیم‌‌گیری مدیریتی, خلق ارزش سهام, گزارش‌گری و اطمینان‌بخشی پایدا,
ملخص المقالة :
پایداری شرکتی رویکردی اقتصادی و عمل‌گرا با پتانسیل خلق فرصت‌ها و مخاطرات برای داد و ستدها می‌باشد. تعارض و ارتباط احتمالی بین عملکرد پایداری اقتصادی و عملکرد پایداری محیطی، اجتماعی و حاکمیتی هنوز به‌طور مفصل در منابع علمی و پژوهشی مورد بررسی قرار نگرفته است. این مقاله تلاش می‌کند تا خلأ موجود را با پیشنهاد چارچوبی شامل چهار راهبرد یکپارچه مانند تلفیق تئوری پایداری، خلق ارزش سهام پایدار، بهبود مستمر عملکرد و گزارش‌گری و اطمینان‌بخشی عملکرد پایداری پر کند. پیشنهادها برای هر یک از این چهار رویکرد برای پژوهش‌های پایداری در آتی به‌کار خواهند آمد.
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